Discussing parliament’s report concerning the annual Audit Report 2019/2020.
His Excellency Sheikh Ahmed bin Mohammed Al Khalifa, Auditor General of the National Audit Office (NAO), attended today’s parliament session which discussed the Financial and Economic Affairs Committee’s report regarding the NAO’s annual report for the year 2019/2020, its observations, and the responses from the audited entities.
His Excellency said that the NAO followed a positive approach in accomplishing its tasks, which was based on partnership and cooperation with the entities covered by the NAO’s audit in accordance with the latest professional standards and best international auditing practices.
He indicated that the NAO would continue to perform the tasks entrusted to it under the law while preserving the independence of its work as part of the reform project of His Majesty the King, to ensure raising the level of productivity, efficiency and optimal utilization of resources for the benefit of Bahrain’s citizens.
He referred to the support given to the NAO by His Majesty King Hamad bin Isa Al Khalifa, which enabled the NAO to perform its duties efficiently, and stressed the attention paid by His Royal Highness Prince Salman bin Hamad Al Khalifa, Crown Prince and Prime Minister, to the NAO’s work and his directives to follow up on the implementation of the recommendations and observations contained in the NAO’s reports.
His Excellency the Auditor General emphasized that, since its establishment, the NAO had been keen to follow up on all details when conducting its audit work according to the laws, regulations and worldwide approved professional standards to ensure that issued reports display a high degree of professionalism and transparency. He explained that this was helped by the availability of competent, qualified and trained human cadres and the NAO seeks to further develop its human capital to enhance its audit work.
On the issue of violations, he indicated that the NAO did not look for violations, but rather monitored the actual findings of the work teams. He said, “We issue our reports with professionalism and transparency, our doors are open to all, and we listen to everyone.”
When asked about the annual report’s distribution procedure, His Excellency Sheikh Ahmed replied that according to the law, the report is delivered to His Majesty the King, to His Royal Highness the Prime Minister, and to His Excellency the Speaker of Parliament, stressing that it is possible to provide the report to any concerned or official body upon request in line with the law.
He indicated that the work accomplished by the NAO since its inception undoubtedly made a difference in the lives of citizens, due to the high degree of transparency of its reports and the valuable observations documented therein.
He continued, "as part of the procedure, the government responds to the observations in the annual report according to clear directives issued by His Royal Highness the Prime Minister. We have many examples where some cases required to be transferred to the Public Prosecution directly, as well as others that were submitted to the government, which responded very quickly”.
The results of the follow-up work showed that the audited entities implemented or started to implement 80% of the NAO’s total recommendations for the professional year 2019/2020. This percentage increased to 84% for 2020/2021.
Regarding the timeline of the NAO’s work, he stressed that it followed a professional year. He continued that the NAO had specific audit tasks which were approved at the beginning of each professional year and were then part of the audit plan, whereas they were implemented in two phases, followed by follow-up reports issued every two years, which previously were issued every year.
Furthermore, he pointed out that the observations in the report were presented three times to the relevant authority before they were included in the report: first at employee level, then deputy level, and finally at minister level. This gave the respective authority the opportunity to review and respond to the observations and provide justifications.
In conclusion, His Excellency Sheikh Ahmed explained that the NAO carried out financial, performance and compliance audit according to approved international standards and best professional practice.
He stressed the strengthening of cooperation with parliament to help achieve the goals of the comprehensive development process in the interest of the country and its citizens. In addition, he expressed his thanks and appreciation to the esteemed Speaker and members of parliament for their attention to and follow-up of the reports, observations and recommendations issued by the NAO, and for their important role in representing the citizens’ interest.
He praised the constructive cooperation that has been firmly established between the NAO and the entities subject to its audit and their role in facilitating the NAO’s work.
